Problem 20-1 On January 1, 2017, Blue Company has the following defined benefit pension plan balances Projected benefit obligation Fair valuc of plan assets The inte st settlement rate applicable to the plan is 10%. On Jan ry 1 2018, the c any amends its pension agrec en t so that pr or service costs of SS 9,0 One created Other data related to the pension pan are as follows $4,484,000 4,210,000 2017 2018 152,000 182,0ao Service cost Prior service cost amortization Contributions (funding) to the plan Bonefits paid Actual return on plen assets Expected rate of return on assets 287,000 201,000 252,600286,000 6% 8%